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of <h1>GST Exemption Clarified for Air Force Mess Accommodation and Incentives for RuPay, BHIM-UPI Transactions.</h1> The circular clarifies the applicability of GST on two specific services. Firstly, accommodation services provided by Air Force Mess and similar messes to personnel or non-business entities are exempt from GST under notification No. 12/2017, as they are considered services supplied by government bodies. Secondly, incentives paid by the Ministry of Electronics and Information Technology to acquiring banks for promoting RuPay Debit Cards and low-value BHIM-UPI transactions are classified as subsidies. These incentives do not form part of the taxable value of transactions and are not subject to GST.
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